ITO, W-2(1), KOTA, KOTA V. MONIKA CHAKARVARTY, KOTA

MA 24/JPR/2024

AI Insights

The case involves a Miscellaneous Application filed by the Department against the order of the ITAT Jaipur Bench, which had previously allowed the appeal of the assessee, Monika Chakravarty. The Department contended that the reasons recorded for reopening the assessment were not supplied to the assessee, which was a crucial factor in the Tribunal's initial decision. However, it was later revealed that the reasons had indeed been provided to the assessee. The assessee's representative admitted to submitting a wrong affidavit and apologized for the misinformation. The Tribunal, recognizing the error and the provision of the reasons to the assessee, decided to allow the Department's application for an afresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312336 (ITAT-JAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUP SINGH; THRU VC
• Assessee Lawyers: SAURAV HARSH

Judgement Text

"vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Misc. Application No. 24/JPR/2024 (Arising out of vk;djvihyla-@ITA No.412/JPR/2023) fu/kZkj.ko\"kZ@AssessmentYear : 2012-13 The DCIT Circle-Kota Kota cuke Vs. Monika Chakravarty Prop: M/s. Vipin Medicals Nayapura, Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AELPC 3801 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Saurav Harsh, Advocate jktLo dh vksjls@Revenue by: Shri Anup Singh, Addl. CIT – Thru’ VC lquokbZ dh rkjh[k@Date of Hearing : 15/04/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 28 /04/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This is a Miscellaneous Application filed by the Department u/s 254(2) of the Act against the order of the ITAT Jaipur Bench dated 10-10- 2024 praying therein to recall/ rectify its order. To this effect, the Department also filed a brief submissions mentioning therein reason as under:- 2 M.A. NO. 23/JPR/2024 DCIT, CIRCLE-KOTA, KOTA VS MONIKA CHAKRAVARTY, KOTA ‘’3. Submission of A.O In regard to above decisions of Hon'ble ITAT vide ITA No. 412/JPR/2023 dated 10.01.2024, in this case, this office vide this Miscellaneous Application u/s 254(2) of the IT Act, requested that kindly re-consider the issue on the following grounds:- a) Whether on the facts and circumstances of the case, the Hon ble ITAT, was justified in allowing the appeal of the assessee considering that the reason recorded for re-opening the case were not supplied to assessee WHEREAS the copy of reasons recorded for re-opening the assessment proceeding u/s 147/148 of the Act for A.Y 2012-13 was provided to the assessee through DIN ITBA/AST/F/17/2019- 20/1021820665(1) dated 06. 12.20219 and also the same was delivered by hand to Shri Akash Chakarvarty (Mob. No. 9828528207) (signed copy of reason enclosed). b) Whether on the facts and circumstances of the case, the Hon ble , was justified in allowing the appeal of the assessee even the case was finally heard on 08.11 2023 and thereafter assessee filed an affidavit regarding non receiving the \"reason recorded during the assessment proceeding and no further opportunity was provided to the department as the case was never listed for hearing, thereafter and impugned order was passed considering such affidavit as correct. It is, therefore, requested that kindly re-consider your judgement in the case of above assessee and may kindly rectify the appellate order ITA No. 412/JPR/2023 dated 10.01.2024. Photocopies of following documents are enclosed herewith for your kind consideration. 1. Authorization issued by the Pr.CIT, Udaipur vide order No.PCIT/UDR/CIT(A)/u/s254(2)/2024-25/1521 dated 22.07.2024 2. Copy of Reasons recorded for reopening the case 3 M.A. NO. 23/JPR/2024 DCIT, CIRCLE-KOTA, KOTA VS MONIKA CHAKRAVARTY, KOTA 3. Order u/s 147/144 of the Act dated 23.12.2019. 4. Appellate order of CIT(A), Kota/10538/2019-20 dated 04.05.2023 5. Appellate order of Hon'ble ITAT Jaipur Bench in ITA No. 412/JPR/2023 dated 10.01 2024 2.1 On the other hand, the ld. AR of the assessee regretted for such a wrong affidavit produced before the Tribunal and he tendered an unconditional apology for such default. 2.2 After hearing both the parties and perusing the materials available on record, the Bench noticed from the records that the wrong affidavit as to the facts of the case were produced before the Bench while arguing the case by the ld AR of the assessee for which the ld. AR of the asessee regretted and tendered unconditional apology for such misinformation whereas it is noted from the records that the Department had supplied the reasons recorded during the course of assessment proceedings to the assessee u/s 147/148 of the Act for the A.Y. 2012-13 through ITBA/AST/F/17/2019-20/1021820665(1) dated 6-12-2019 and the same was delivered by hand to Shri Akash Chakravarty (Mob. No. 9828528207) which has been received by Shri Akash Chakravarty. The Bench noticed that this is a grave mistake and warned the ld. AR of the assessee to be careful in future for such lapse. However, in view of the above facts and 4 M.A. NO. 23/JPR/2024 DCIT, CIRCLE-KOTA, KOTA VS MONIKA CHAKRAVARTY, KOTA circumstances of the case, we find merit in the Misc. Application filed by the Department and the same is allowed for afresh hearing. Thus the registry is directed to fix the appeal of the assessee for hearing in due course of time. 3. In the result, the Misc. Application filed by the Department is allowed. Order pronounced in the open court on 28 /04/2025. Sd/- Sd/- ¼Mk0 ,l- lhrky{eh ½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 28 /04/2025 *Mishra vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- The DCIT, Circle-Kota, Kota 2. izR;FkhZ@ The Respondent- Monika Chakravarty 3. vk;djvk;qDr@ The ld CIT 5. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZQkbZy@ Guard File (MA No.23/JP/2024) vkns'kkuqlkj@ By order, lgk;diathdkj@Asstt. Registrar "